Analisis Dampak Financial Distress dan Kualitas Audit terhadap Profit Management
DOI:
https://doi.org/10.35870/emt.v9i3.4135Keywords:
Profit, Audit, Finance, ManufacturingAbstract
The purpose of this study is to examine the effect of financial distress and audit quality on profit management. This study uses regression analysis with quantitative methods. This research method is a quantitative method, meaning a method of measuring research variables based on numbers that emphasizes theory testing by analyzing data based on statistical procedures. Secondary data used were obtained from the official website of the Indonesia Stock Exchange (IDX) or also known as the Indonesia Stock Exchange (IDX) with the website address www.idx.co.id in the form of annual financial reports of companies listed on the IDX for 2020 - 2024. The sample used was determined using purposive sampling technique, namely 18 companies. The data was analyzed using multiple regression analysis. The results of the study showed that financial distress had a significant effect on profit management in manufacturing companies during the period 2017-2024. However, audit quality did not have a significant effect on profit management.
Downloads
References
Alafiah, L. R., Fitrios, R., & Hanif, R. A. (2021). Pengaruh Financial Distress, Komite Audit, Dan Profitabilitas Terhadap Agresivitas Pajak Dan Dampaknya Terhadap Nilai Perusahaan. Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi, 5(2), 95-120. https://doi.org/10.35837/subs.v5i2.1747.
Albersmann, B. T., & Hohenfels, D. (2017). Audit committees and earnings management–Evidence from the German two-tier board system. Schmalenbach Business Review, 18, 147-178. https://doi.org/10.1007/s41464-017-0028-9.
Arista, S. P., & Serly, V. (2023). Pengaruh financial distress, karakteristik komite audit dan kualitas auditor eksternal terhadap manajemen laba akrual. Jurnal Eksplorasi Akuntansi, 5(3), 917-935. https://doi.org/10.24036/jea.v5i3.796.
Arista, S., Wahyudi, T., & Yusnaini, Y. (2018). Pengaruh Struktur Corporate Governance Dan Audit Tenure Terhadap Integritas Laporan Keuangan. Akuntabilitas, 12(2), 81-98.
Chairunnisa, Z., Rasmini, M., & Alexandri, M. B. (2021). Pengaruh financial distress terhadap manajemen laba pada perusahaan sub sektor telekomunikasi yang terdaftar di bei periode 2015-2019. Inovasi, 17(3), 387-394.
Gani, R., & Putri, N. M. (2018). Analisis Kinerja Keuangan PT. Indofood Sukses Makmur Tbk DI Bursa Efek Indonesia. Gorontalo Management Research, 1(2), 53-66.
Gani, R., Utiarahman, N., & Mobonggi, S. R. (2021). Liquidity and Solvency Prospect Analysis at PT Bank Central Asia Tbk. European Journal of Research Development and Sustainability, 2(12), 80-97.
Hadi, F. I., & Tifani, S. (2020). Pengaruh kualitas audit dan auditor switching terhadap manajemen laba. Jurnal Bisnis dan Akuntansi, 22(1), 95-104. https://doi.org/10.34208/jba.v22i1.620.
Hapsoro, D., & Annisa, A. A. (2017). Pengaruh kualitas audit, leverage, dan growth terhadap praktik manajemen laba. Jurnal akuntansi, 5(2), 99-110. https://doi.org/10.24964/ja.v5i2.272.
Irfani, A. S. (2020). Manajemen Keuangan dan Bisnis; Teori dan Aplikasi. Gramedia Pustaka Utama.
Krisnando, K., & Damayanti, S. (2021). Pengaruh financial distress, komite audit, dan ukuran perusahaan terhadap manajemen laba. Jurnal STEI Ekonomi, 30(01), 101-113.
Pongoh, M. (2013). Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan PT. Bumi Resources Tbk. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3).
Ratmojoyo, Y. S., Supriyanto, T., & Nugraheni, S. (2021). Faktor-faktor yang mempengaruhi minat berinvestasi saham syariah. Etihad: Journal of Islamic Banking and Finance, 1(2), 115-131.
Siagian, A. O., Manurung, A. H., & Machdar, N. M. (2023). Analisis corporate governance terhadap financial distress melalui mekanisme variabel moderasi dengan manajemen laba. Jurnal Riset Dan Inovasi Manajemen, 1(2), 151-165.
Supriyadi, Y. W., Ginting, Y. L., & Irwansyah, I. (2019). Karakteristik Komite Audit Dalam Memengaruhi Tindakan Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI). Kajian Akuntansi, 20(2), 178-190. https://doi.org/10.29313/ka.v20i2.4822.
Ulina, R., Mulyadi, R., & Tjahjono, M. E. S. (2018). Pengaruh Kualitas Audit Dan Komite Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia. Tirtayasa Ekonomika, 13(1), 1-26. https://doi.org/10.35448/jte.v13i1.4229.
Utiarahman, N., Gan, R., & Pomonto, D. (2021). Financial Performance on Company Value in PT. Registered Holcim Indonesia Tbk on the Indonesia Stock Exchange. European Journal of Research Development and Sustainability, 2(12), 71-79.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Nurnaningsih Utiarahman, Roydah Gani, Ida Harahap, Irzan Soepriyadi, Firman Dera
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
